Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1971 SLD 396 = 1971 SCMR 791 | Civil Appeal No. 22 of 1968 , decided on 05.05.1971 | This case revolves around the interpretation of the Registration of Claims (Displaced Persons) Act (III of 1956) and the powers of the Claims Commissioner. The Supreme Court of Pakistan addressed the retrospective amendments made by Ordinance XIII of 1964, which allowed the Claims Commissioner to exercise suo motu powers to revise decisions beyond the 90-day limit previously established. The Court ruled that the amendments validated actions taken prior to the Ordinance's enactment, emphasizing the Legislature's authority to pass retrospective laws. This decision highlights the balance between legislative powers and the rights of individuals, indicating that procedural missteps could be remedied under new legal frameworks. The ruling ultimately affirmed the Claims Commissioner's authority and dismissed the appeal, reiterating the significance of legislative changes in addressing claims of displaced persons.... |
| 2013 SLD 379, 2013 PDS 1674 | S.T.A. NO.247/LB/2009 , decided on 09.04.2013 | This case involves a dispute regarding a refund claim under the Sales Tax Act, 1990. The registered person faced discrepancies during the processing of their refund claim, leading to a Show Cause Notice issued by the Assistant Collector. The case was escalated to the Appellate Tribunal Inland Revenue after the Collector Customs partly accepted the claim and set aside the original order. The Tribunal determined that the Assistant Collector lacked the authority to issue the Show Cause Notice due to the amount exceeding one million rupees. This ruling emphasizes the importance of jurisdiction in tax matters and the legal responsibilities of tax authorities and claimants. Keywords such as 'Sales Tax Refund', 'Jurisdiction in Taxation', and 'Appellate Tribunal Rulings' are crucial for understanding and researching this case as they reflect common issues in tax law disputes.... |
| 1987 SLD 1400, 1987 PLC 867 | Writ Petition No. 2182 of 1986 , decided on 23.05.1987 | This case revolves around the termination of a director from the State Life Insurance Corporation of Pakistan, which was executed in accordance with the Life Insurance (Nationalisation) Order and the State Life Employees (Service) Regulations. The court dismissed the constitutional petition filed after a significant delay, emphasizing the lack of merit due to the adherence to regulations and the absence of any illegal action during the termination process. The decision reinforces the importance of timely legal action and compliance with established service regulations in employment disputes. Key legal principles involved include constitutional rights, administrative law, and employment regulations, highlighting the intersection of public service and legal recourse. Keywords: employment law, administrative justice, service termination, legal compliance, constitutional rights, Pakistan.... |
| 2016 SLD 3215, 2016 MLD 1359 | Civil Suit No. 2604 of 2014 , decided on 22.12.2015 | In the case of Civil Suit No. 2604 of 2014, the Sindh High Court addressed the dispute between the plaintiffs, Muhammad Shoaib and another, and the defendants, Messrs M. Kamil Builders and Developers, regarding alleged infringements of easement rights due to construction activities. The plaintiffs sought a temporary injunction to prevent the defendants from continuing construction on a multi-storey building, claiming that the construction would violate their privacy and easement rights. The court ruled that the plaintiffs failed to provide sufficient evidence to substantiate their claims and therefore dismissed their application for an injunction. The decision highlighted the necessity for clear evidence in cases involving easement rights and emphasized that mere assertions are inadequate. The court also pointed out that the defendants' construction was in accordance with the approved plan, and allowing the injunction would lead to irreparable harm for the defendants. This case undersc... |
| 2013 SLD 2869, 2013 YLR 2431 | Criminal Appeals Nos. 202-J, 203-J and Criminal Re , decided on 29.03.2011 | In the case of Mst. Shahnaz Bibi and Manzoor Ahmad versus The State, the Lahore High Court addressed serious allegations of murder under the Penal Code. The court examined the evidence presented, including the inquest report which indicated suicide rather than homicide. Key issues revolved around the credibility of witnesses, the absence of direct evidence, and the legal standards required for conviction. The court emphasized the importance of corroborative evidence and the need for consistency in witness testimonies. Ultimately, the court acquitted the accused due to reasonable doubt concerning their guilt, highlighting the necessity for a robust evidentiary foundation in criminal proceedings. This case underscores the critical role of evidence in securing justice and the potential ramifications of judicial errors in serious criminal cases.... |
| 2022 SLD 1820, 2022 PLJ 269 | J.P. No. 943 of 2017 , decided on 12.05.2022 | In the case of J.P. No. 943 of 2017, the Supreme Court of Pakistan addressed significant issues surrounding the principles of criminal law, particularly the application of the Pakistan Penal Code in cases of murder. The court's ruling emphasized the importance of examining the facts of the case closely, particularly the circumstances surrounding the incident that led to the death of Salamat Ali. The court found that the prosecution's evidence was not sufficiently robust to sustain the conviction of Muhammad Ashraf, given the lack of premeditation and the injuries sustained by the accused during the altercation. This case serves as a pivotal reference point for understanding how sudden occurrences in criminal acts are treated under the law, highlighting the balance between justice for the victim and the rights of the accused. The outcome underscores the necessity for the prosecution to provide clear, undeniable evidence to support their claims, as any reasonable doubt must be resolved i... |
| 2001 SLD 2765, 2001 PLD 60 | D-214 of 1999 , decided on 23.12.1999 | This case revolves around the interpretation of the Sindh Rented Premises Ordinance, 1979, and the application of the Civil Procedure Code in rent matters. The Sindh High Court addressed the powers of the Rent Controller, emphasizing the necessity for flexibility in procedural matters to ensure justice. The Court highlighted the importance of correcting clerical errors in execution applications, thereby supporting the principle that justice should not be hindered by procedural technicalities. The judgment reinforces the notion that legal practitioners must adhere to ethical standards, ensuring full disclosure of relevant legal precedents, including those adverse to their clients. Key themes include the balance between strict adherence to procedural rules and the pursuit of justice, the role of legal practitioners as officers of the court, and the overarching principles of fairness and equity in legal proceedings.... |
| 2001 SLD 1051, 2001 PCRLJ 994 | Writ Petition No. 17 of 2001 , decided on 08.01.2001 | This case revolves around a constitutional petition filed by Mst. Rasheeda Begum against Malik Muhammad Afzal and others, concerning the registration of an FIR after an alleged attack. The petitioner claimed she was assaulted while at home, leading to serious injuries. The Lahore High Court, presided over by Justice Riaz Kayani, highlighted the importance of timely justice and directed the police to investigate the matter thoroughly. The court's decision underscores the legal framework provided by the Constitution of Pakistan and the Criminal Procedure Code, which mandates the registration of FIRs in cases of criminal offenses. This case is significant in illustrating the judicial approach to ensuring victims' rights and the enforcement of legal procedures in Pakistan. Keywords such as 'constitutional petition', 'FIR registration', 'Lahore High Court', and 'criminal law in Pakistan' are vital for SEO optimization.... |
| 2017 SLD 2166, 2017 YLR 810 | Election Appeal No. 5 of 2014 , decided on 21.10.2016 | In the election appeal case of Nasir Khan against Hameed Ullah Jan, the Peshawar High Court addressed critical issues surrounding the validity of election petitions and compliance with legal procedures. The court emphasized the importance of proper verification in election petitions as per the Representation of the People Act, 1976, which mandates that all annexed documents must be signed and verified correctly. The case revolved around allegations of concealment of facts related to a criminal case against Nasir Khan, which were not adequately proven. The court reaffirmed that the success of a candidate reflects the will of the voters and should not be overturned without substantial evidence. By restoring the election notification, the court underscored the significance of upholding electoral integrity and the principles of justice while navigating election disputes. This case serves as a precedent on the necessity of adhering to procedural requirements in election-related litigations,... |
| 2014 SLD 2721, 2014 PLC 319 | D-3993 of 2011 , decided on 13.02.2014 | The case of MESSRS AKHTER TEXTILE INDUSTRIES LTD. vs. SINDH LABOUR APPELLATE TRIBUNAL is a significant ruling from the Sindh High Court addressing the intersection of labour law and procedural compliance under the Payment of Wages Act and Civil Procedure Code. The petitioner, represented by Muhammad Humayun, challenged the Labour Appellate Tribunal's decision which had restored an earlier ruling by the Authority under the Payment of Wages Act, allowing the claim of withheld wages by the respondent. The High Court scrutinized the procedural application of Order VIII, Rule 10 of the Civil Procedure Code, determining that its principles were inappropriately applied to the labour context. The Court reaffirmed the necessity for authorities to consider the substantive merits of labour disputes rather than procedural technicalities, emphasizing the importance of expeditious resolution in employment matters. This case underscores the High Court's oversight role in ensuring that lower tribunals... |
| 1985 SLD 2034, 1985 PLC 643 | LHR-415 of 1983 , decided on 16.06.1984 | This case revolves around the rights of Chowkidars who were working as Tube-well Operators without a formal appointment. The Labour Appellate Tribunal examined whether the appellants had an enforceable right to the pay scale of Tube-well Operators. The court ruled that the absence of a written order and the lack of evidence supporting a guaranteed pay scale meant that the appellants could not claim such rights. The decision highlighted the importance of formal agreements in employment relations and the implications of working without clear terms. The case underscores the significance of adhering to procedural norms in labor disputes and the necessity of timely grievance filing, which can have a substantial impact on the outcome of similar cases in the future.... |
| 1999 SLD 861, 1999 PLC 291 | Civil Appeal No. 939 of 1994 , decided on 09.10.1998 | In the landmark case involving Shamshad-ul-Haq against the Pakistan Water and Power Development Authority (WAPDA), the Supreme Court of Pakistan addressed critical issues surrounding employee rights and pension benefits within the context of workplace injuries. The case arose when Shamshad-ul-Haq, an Assistant Lineman, suffered severe injuries leading to paraplegia due to an electrocution incident while performing his duties. The court evaluated the application of the Pakistan Water and Power Development Authority (Pension) Rules, 1977, particularly focusing on Rule 5 concerning invalid pensions. The ruling clarified that the permanent disability incurred by the respondent during service entitled him to pensionary benefits, irrespective of the minimum service period typically required. Furthermore, the court addressed the entitlement to medical expenses, underscoring the employer's obligation to provide necessary medical care for work-related injuries. This case sets a significant prec... |
| 2012 SLD 844 = 2012 YLR 316 | F.A.O. No. 95 of 2010 , decided on 23.11.2011 | This case revolves around the eviction application filed by Khalid Zaman against his tenant, seeking possession of a shop based on personal bona fide need. Despite previous litigation, the court upheld the landlord's claim for the necessity of the shop for personal use. The ruling emphasized that landlords have the right to establish new businesses and choose any of their properties for such purposes. The decision aligns with the West Pakistan Urban Rent Restriction Ordinance, which allows for eviction on genuine grounds. The court's analysis affirmed the importance of establishing bona fide need and the absence of mala fides in eviction applications. The landlords' ability to pursue multiple eviction applications based on available grounds was also upheld, ensuring a fair process for both landlords and tenants in commercial property disputes.... |
| 1986 SLD 340, 1986 SCMR 133 | Civil Petition for Special Leave to Appeal Nos. 12 , decided on 08.10.1980 | In the case of Ghulam Muhammad vs. Sardar Muhammad, the Supreme Court of Pakistan dealt with a civil petition for special leave to appeal regarding a dispute over land gifted by Sain Ghulam Muhammad. The core issue revolved around the division of 31 Marlas of land, where both parties were dissatisfied with the High Court's ruling that allocated half of the land to each. The Supreme Court, upon review, determined that no significant question of law was presented in the petition. The court emphasized that the petitioner was seeking a re-evaluation of the evidence rather than raising a new legal point, leading to the dismissal of the petitions. This case highlights the importance of presenting substantial legal questions for the Court's consideration when seeking leave to appeal. Keywords include 'land dispute', 'Supreme Court of Pakistan', 'civil petition', 'legal questions', and 'evidence reappraisal'.... |
| 1949 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around significant legal questions that have implications for future cases within the jurisdiction. The proceedings highlighted the complexities involved in legal interpretation, particularly in relation to established precedents and statutory provisions. The judges took into account various factors, including previous rulings and the broader context of the law, to arrive at a decision that reflects both legal rigor and a commitment to justice. The court's ruling is expected to serve as a reference point for similar cases, emphasizing the importance of clarity in legal proceedings. Keywords related to this case include 'legal interpretation', 'court ruling', 'judicial precedent', 'rule of law', and 'justice system'.... |
| 1997 SLD 939, 1997 PLC 711 | KAR-531 of 1996 , decided on 17.12.1996 | This case revolves around an appeal from Messrs OPAL LABORATORIES (PVT.) LTD., Karachi against NAEEMA BEGUM in the Labour Appellate Tribunal of Sindh. The tribunal's decision focused on the interpretation and enforcement of labor laws, highlighting the balance between employer rights and employee protections. The case underscores the significance of compliance with labor regulations in the workplace and the tribunal's role in mediating disputes to foster fair labor practices. As labor relations evolve, cases like these become critical in shaping the legal landscape of labor rights in Pakistan. The tribunal's ruling serves as a precedent for future cases and emphasizes the need for businesses to adhere to labor laws, ensuring that employee rights are safeguarded. Keywords such as 'labor law', 'employee rights', 'employer obligations', and 'fair labor practices' are essential in understanding the implications of this case. The decision reflects the tribunal's commitment to upholding just... |
| 1990 SLD 2290, (1990) 186 ITR 578 | D-2741 of 2016 , decided on 01.01.1990 | In the landmark case before the Bombay High Court, the issue revolved around whether an income-tax refund due to the deceased should be included in the estate for estate duty purposes. The case involved the Estate Duty Act, 1953, particularly sections concerning property passing on death. The deceased, General Sir Shankar S.S.J.B. Rana, had paid income tax in advance during his lifetime and died before the assessment was completed. Legal heirs filed the return after his death, leading to a refund claim. The court concluded that the refund was not property passing on death, as the right to claim it did not exist until the assessment was finalized. This case is significant for understanding the definitions of property within tax law and estate duties, making it a pivotal reference for similar issues in tax and estate law. It illustrates the complexities surrounding estate assessments and the timing of tax liabilities, which are crucial for legal practitioners and tax advisors. The ruling... |
| 1997 SLD 624 = 1997 PLC 147 | LHR-395 of 1996 , decided on 18.07.1996 | In the case LHR-395 of 1996, the Labour Appellate Tribunal of Punjab addressed an industrial dispute concerning the transfer of employees from Lahore to Narowal and Wazirabad. The petitioners, Younas Ali Bukhari and Tariq Mahmood Anjum, challenged their transfers, alleging that these actions were taken in a mala fide manner due to their active involvement in a trade union. The Tribunal ruled that the employer has the right to transfer employees as a routine administrative measure, provided it does not drastically affect their emoluments. The Tribunal reiterated that employees cannot claim a right to work at a location of their choosing and that humanitarian or personal reasons do not constitute sufficient grounds for judicial intervention in transfer orders. The decision emphasized the importance of maintaining employer discretion in administrative matters, ultimately dismissing the petitioners' request for a stay order on their transfers. This case highlights key principles in labor l... |
| 1994 SLD 894, 1994 SCMR 1747 | Civil Petition for Leave to Appeal No. 1018-L of 1 , decided on 08.01.1994 | This case revolves around the appeal of M/s. Gulzar Enterprises against a decision by the High Court which mandated a cash deposit of the decretal amount before the hearing of their appeal could commence. The underlying issue stems from the Banking Companies (Recovery of Loans) Ordinance, 1979, particularly Section 12, which outlines the requirements for appeals in recovery matters. The petitioners argued that the High Court misused its discretion by not allowing them to provide security instead of a cash deposit. However, the Supreme Court upheld the High Court's decision, citing that the petitioners' offered properties were not adequate or were encumbered by litigation, thus affirming the necessity of the cash deposit. This case highlights the importance of following legal procedures in banking recovery cases and reinforces the discretionary power of the courts in such matters.... |
| 2018 SLD 488, 2018 PLD 17 | W.P. No. 833-D of 2017 , decided on 26.09.2017 | This case revolves around the detention of Rehmatullah alias Rematoli under the Khyber Pakhtunkhwa Maintenance of Public Order Ordinance, 1960. The petitioner challenged the legality of his detention, arguing that the order was issued without proper authority and lacked the necessary procedural safeguards. The Peshawar High Court ruled that the Deputy Commissioner had acted mechanically, without exercising independent discretion, thus violating the petitioner’s rights. The ruling underscored the importance of adhering to legal standards in the detention process and the requirement for authorities to provide adequate justification for such actions. Keywords include 'detention order', 'public order', 'Khyber Pakhtunkhwa', 'constitutional rights', 'legal standards', 'judicial review', and 'arbitrary detention'. This summary highlights the critical balance between state authority and individual liberties, making it relevant for discussions on civil rights and legal procedures in Pakistan.... |
| 2002 SLD 1961, 2002 CLC 1361 | Regular First Appeal No.436 of 2000 , decided on 21.11.2001 | In this case, the Lahore High Court addressed issues arising from two pending suits involving specific performance of a contract for the sale of land. The core of the dispute centered around the execution of an agreement to sell by Malik Muhammad Ismail in favor of the respondents, who subsequently faced refusal from Ismail's legal heirs to perform their contractual obligations. The appellants, who had entered into a separate agreement with Ismail, were not included in the proceedings of the first suit, leading to a decision that adversely affected their rights. The High Court found that the Trial Court had improperly relied on ex parte evidence from a suit in which the appellants were not parties, violating principles of natural justice. The judgment emphasizes the significance of proper party representation and the requirement for the consolidation of related suits to ensure fair adjudication. The ruling clarifies that courts have the authority to implead necessary parties and consol... |
| 2008 SLD 1065 = 2008 PCRLJ 1704 | Writ Petition No.6046 of 2007 , decided on 30.10.2007 | In the case of Writ Petition No.6046 of 2007 before the Lahore High Court, the petitioner, represented by SYED AKBAR ALI SHAH NAQVI, sought to quash an F.I.R. related to alleged violations under the Customs Act, 1969. The petitioner contended that the F.I.R. was filed after the alleged incident and cited delays in its registration. However, the court found the allegations in the F.I.R. to be substantiated and highlighted that any typographical error regarding the date did not invalidate the case. The High Court determined that the issues raised were factual disputes unsuitable for constitutional review. With the challan submitted to the Trial Court, the court ruled that the petitioner had sufficient legal remedies available. The case underscores the importance of procedural integrity in prosecutorial actions and the limitations of constitutional jurisdiction in resolving factual disputes. This decision is significant for understanding the interplay between procedural law and the rights... |
| 2009 SLD 110, 2009 PTD 2069 | Complaints Nos. 134 to 141 of 2009 , decided on 11.09.2009 | In this case, Muhammad Yousaf, the sole proprietor of Messrs Faizan Ramzan, raised complaints against the Sales Tax Authorities for delays in processing their refund claims. The complaints revolved around the determination of the appropriate quantity of sodium hypochlorite required for the bleaching of cotton waste, specifically denim cut pieces. The Federal Tax Ombudsman, Dr. Muhammad Shoaib Suddle, presided over the case and found that there were discrepancies in the consumption rates provided by both parties. The Ombudsman highlighted the need for a comprehensive review of industry standards and practices, advocating for a national standard to be established by the Federal Board of Revenue. The Ombudsman also underscored the importance of proper documentation and compliance with legal requirements by the complainant. This case underscores the complexities involved in sales tax disputes, particularly in industries with variable product inputs. The recommendations made aim to foster t... |
| 2009 SLD 349 = 2009 PLD 245 | Writ Petition No. 3145 of 2002 , decided on 19.12.2008 | This case revolves around the legality of a notification issued by the Punjab Government that affects the operations of Electrical Contractors in Punjab. The notification aimed to regulate the roles of Electric Inspectors and the conditions under which Electrical Wiring Contractors operate. The court upheld the notification, asserting it was issued under proper authority and aimed at public safety following incidents of electrical fires. The decision emphasizes the balance between regulation and the operational capabilities of Electrical Contractors, ensuring that safety standards are maintained while allowing for effective service delivery in the electrical sector. Keywords include Electricity Act, Electrical Contractors, Electric Inspectors, regulation, public safety, licensing, and notification validity.... |
| 2018 SLD 1334, 2018 MLD 1090 | Civil Revision No. 1204 of 2011 , decided on 13.09.2017 | This case revolves around the validity of a gift deed executed in favor of Ch. Muhammad Jameel. The petitioners challenged the deed, claiming it was executed under fraud and misrepresentation, asserting that the deceased was mentally incapacitated. However, the Lahore High Court upheld the previous courts' decisions, emphasizing that the burden of proof lies with the party alleging fraud. The court noted the absence of medical evidence or testimony supporting the claims of mental disability. The ruling highlights critical legal principles regarding the execution of gift deeds, the burden of proof in civil cases, and the requirements for establishing claims of fraud. The case illustrates the legal standards required to invalidate a gift deed and the importance of corroborative evidence in disputes over property rights.... |
| 1958 SLD 100, 1958 PLD 682 | Criminal Revision No. 416 of 1557 , decided on 15.05.1958 | In the case of Farman Khan and others vs. The State, the Lahore High Court dealt with issues surrounding the breach of peace as defined under Section 107 of the Criminal Procedure Code. The core of the case revolved around the petitioners being bound to keep the peace after earlier violent confrontations. The court emphasized that both public peace and individual peace are critical concerns of the state, and the breach of peace encompasses violations that occur even in private settings. The court's analysis distinguished between 'breach of peace' and 'disturbance of public tranquillity', asserting the significance of both in legal contexts. Ultimately, the court reduced the penalties for the petitioners, acknowledging their rights to self-defense while upholding the necessity of legal accountability for actions that disturb peace.... |
| 1977 SLD 1020, (1977) 107 ITR 837 | IT REFERENCE No. 120 OF 1974 , decided on 19.01.1976 | In the landmark case concerning the interpretation of section 172 of the Income-tax Act, 1961, the Gujarat High Court addressed the issue of whether 'dead freight' constitutes taxable income for a non-resident ship-owner. The case arose from a dispute where the assessee, a non-resident receiving a total of Rs. 1,54,350 under a shipping contract, included Rs. 32,835 as dead freight due to non-carriage of goods. The Income-tax Officer initially included this amount in taxable income, but both the Appellate Assistant Commissioner and the Tribunal ruled against this interpretation. The High Court affirmed that 'dead freight' is not a payment for the carriage of goods but rather compensation for breach of contract. This decision reinforces the importance of precise legal definitions in tax law and clarifies the treatment of non-carriage payments within the context of income taxation. The court's decision not only provides clarity for similar future cases but also emphasizes the need for str... |
| 2023 SLD 986, 2023 CLC 638 | Writ Petition No. 1086 of 2021 , decided on 22.11.2022 | In the case of Writ Petition No. 1086 of 2021, Allama Iqbal Open University challenged the order of the Ombudsman regarding the withholding of a pension amount from one of its employees, Shahid Jamil, who had acted as a guarantor under a surety bond. The High Court examined the jurisdictional issues surrounding the Ombudsman’s decision, particularly focusing on the necessity for the Ombudsman to assess the timeliness of the complaint as per the statutory requirements. The court emphasized the importance of adhering to legal protocols, especially regarding limitation periods in administrative complaints. The judgment underscored the principle that jurisdictional defects cannot be cured by the consent of the parties and highlighted the need for a thorough review process by the Ombudsman. Ultimately, the court remanded the case back for reconsideration, ensuring that due process was followed, which is vital for maintaining the integrity of administrative justice. This case reaffirms the c... |
| 2011 SLD 2977 = (2011) 339 ITR 269 | D-2741 of 2011 , decided on 01.01.2011 | This case revolves around the interpretation of Section 14A of the Income-tax Act, 1961, which addresses the disallowance of expenditures incurred to earn income that is not included in the total income. The Kerala High Court analyzed the circumstances under which the assessee, Smt. Leena Ramachandran, claimed a deduction for interest on borrowed funds used to acquire shares in Homefit Leasing Limited. The court concluded that since the only income derived from this investment was dividend income, which is exempt under Section 10(33), the expenditure incurred could not be claimed as a deduction. This case highlights the critical distinction between investments for capital gains versus investments for business purposes and underscores the importance of understanding the implications of tax laws on financial decisions. Keywords: Income-tax Act, deduction of interest, dividend income, tax exemption, Kerala High Court, commercial expediency.... |
| 2023 SLD 6939, 2023 PLJ 172 | C.R. No. 296-D of 2012 , decided on 04.10.2022 | This case revolves around a civil revision petition filed under the Civil Procedure Code, challenging the validity of a mutation based on an alleged agreement to sell property. The Lahore High Court scrutinized the evidence presented by both parties, emphasizing the importance of proving consideration in contracts. It concluded that the respondents failed to provide sufficient direct evidence regarding the payment involved in the agreement to sell. The court's decision underscores the necessity of credible witness testimony and proper procedural adherence in property disputes, making it a significant reference for future cases regarding contract validity and property rights.... |
| 2006 SLD 3466, (2006) 282 ITR 44 | IT REFERENCE Nos. 68 OF 1987 AND 275 OF 1991 , decided on 30.09.2005 | In the landmark case of Commissioner of Income Tax v. Bajrang Dal Mills, the Allahabad High Court addressed a crucial question regarding the applicability of section 5 of the Indian Limitation Act, 1963, in income-tax proceedings. The court found that the provisions of the Limitation Act do not apply to applications made under section 146 of the Income-tax Act, 1961. This case emphasizes the importance of timely filing of applications for reopening tax assessments and clarifies that the Income-tax Officer does not function as a court, thus limiting the scope for condonation of delays. The judgment has significant implications for tax professionals and entities dealing with income tax assessments, as it underscores the need for strict compliance with statutory deadlines. The ruling aligns with previous Supreme Court decisions that delineate the boundaries of the Limitation Act's applicability in quasi-judicial contexts, ensuring that taxpayers and their representatives remain vigilant i... |
| 2000 SLD 368 = 2000 SCMR 1827 | Criminal Appeal No. 96 of 1995 , decided on 15.05.2000 | In the case of Muhammad Yaqub vs. The State, the Supreme Court of Pakistan addressed critical aspects of criminal law, particularly concerning the murder of Mst. Bashir Bibi. The case revolved around the brutal murder committed by the appellant, Muhammad Yaqub, who was accused of killing his wife due to suspicions of infidelity. Key evidence included eyewitness testimonies and forensic analysis that linked the appellant to the crime. The court emphasized the importance of reliable evidence in criminal proceedings, highlighting that the prosecution's case was established beyond a reasonable doubt. The decision reinforced the legal standards for evaluating evidence and the implications of Ghairat in murder cases. This case serves as a significant reference point for future legal discussions on domestic violence and the application of the Pakistan Penal Code. It is crucial for legal practitioners and scholars to analyze the implications of this ruling, especially in the context of women's... |
| 1960 SLD 311, 1960 PLC 424 | Suit No. 418 of 1956 , decided on 09.05.1960 | In the case of Suit No. 418 of 1956, the Sindh High Court addressed the tragic accident involving Orient Airways Limited, where Peter D'Lima, a Flight Steward, lost his life due to alleged negligence during a flight from Karachi to Dacca. The plaintiffs, led by Ursulina DLima, claimed damages under the Fatal Accidents Act, amounting to Rs. 60,000. The court found that the defendants were negligent in maintaining the aircraft and the piloting crew's performance, which ultimately led to the crash. The case highlighted important legal principles surrounding employer liability, negligence, and the rights of dependents seeking compensation for wrongful death. The court awarded Rs. 29,520 to the plaintiffs, taking into account the deceased's income and the financial dependency of his family. This case underscores the critical nature of safety in aviation and the legal repercussions of negligence in the industry.... |
| 1992 SLD 941, 1992 PLC 738 | Appeal No. 689 of 1987 , decided on 13.04.1991 | This case addresses the complexities of civil service promotions, particularly focusing on the implications of disciplinary actions on an individual's career progression. The petitioner, Muhammad Mushtaq, argued against being superseded for promotion due to recent punitive measures taken against him. The tribunal's ruling underscores the legal precedents set in similar cases, highlighting the balance between departmental authority and employee rights. The decision draws attention to the critical issues of fairness and transparency in civil service promotions, making it a significant case for public administration and labor law. Legal professionals should note the ramifications of this case for future civil service disputes, especially regarding the interpretation of minor penalties and their impact on career advancement.... |
| 1998 SLD 1284, 1998 PLC 252 | Writ Petition No. 21447 of 1996 , decided on 30.01.1997 | This case revolves around a writ petition challenging the repatriation of a civil servant, Syed Aslam Ali Sabzwari, from a higher post back to his parent department. The Lahore High Court, presided over by Justice Ihsan-ul-Haq Chaudhry, ruled on January 30, 1997, that the petitioner had secured his position through illegal means, specifically through the influence of a Senior Minister. The court emphasized that the case was about a simple posting and not a deputation, which was crucial in determining the validity of the petitioner's claims. The ruling underlines the importance of lawful procedures in civil service postings and highlights the court's stance against the acceptance of undue advantages obtained through political intervention. The case references the Punjab Civil Servants Act and the Constitution of Pakistan, particularly focusing on legal principles governing civil service conduct. The court's decision serves as a precedent for similar cases involving civil servant posting... |
| 1991 SLD 2056, (1991) 192 ITR 697 | D-2741 of 1991 , decided on 01.01.1991 | The case of Commissioner of Wealth Tax v. Abdul Sathar Ismail Sait addressed the valuation of residential property under the Wealth-tax Act, 1957, and the applicability of Rule 1BB of the Wealth-tax Rules. The Kerala High Court found that the Tribunal's interpretation of Rule 1BB as mandatory was incorrect. This ruling emphasizes the discretion afforded to tax authorities in asset valuation, impacting how wealth tax is assessed for residential properties. The decision is significant for tax practitioners as it clarifies the non-mandatory nature of certain valuation rules, potentially influencing future tax assessments and disputes. Key terms include 'Wealth-tax Act,' 'asset valuation,' 'Kerala High Court,' and 'tax assessment,' which are pivotal in tax law discussions.... |
| 2011 SLD 2112, 2011 SCMR 901 | J. P. No. 80 of 2008 , decided on 08.04.2009 | This case revolves around an appeal granted by the Supreme Court of Pakistan concerning the conviction based on insufficient and vague evidence. The petitioner, Rab Nawaz, argued that the trial court failed to appreciate the evidence accurately and ignored crucial witness statements. The case highlights the importance of proper evidence evaluation in criminal trials to uphold justice. The Supreme Court's decision to grant leave for appeal reflects its commitment to ensuring that convictions are based on solid evidence and fair legal proceedings. This case is significant for legal professionals focusing on criminal law and the standards of evidence required for conviction. Keywords include 'Supreme Court of Pakistan', 'criminal trial', 'evidence evaluation', 'legal standards', and 'justice administration'.... |
| 2021 SLD 2402 = 2021 CLC 946 | Civil Petitions Nos. 3209 and 3359 of 2020 , decided on 16.02.2021 | This case revolves around the enforceability of bank and insurance guarantees under the Contract Act, 1872, and the procedural implications under the Civil Procedure Code. The Supreme Court of Pakistan addressed key issues related to the independence of guarantees, the conditions for granting temporary injunctions, and the consolidation of suits to prevent conflicting judgments. The court highlighted that the terms of the guarantees imposed absolute obligations on the guarantor, allowing for their encashment regardless of any disputes between the parties. The decision reinforces the legal principle that bank guarantees act as independent contracts, ensuring that parties can rely on them without the interference of ongoing disputes. The ruling serves as a crucial reference for cases involving guarantees, aiming to provide clarity and certainty in commercial transactions.... |
| 2015 SLD 2897, 2015 CLD 1590 | E.F.A. No. 4 of 2015 , decided on 04.05.2015 | This case revolves around the execution of a consent decree under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The Lahore High Court analyzed the failure of the appellant, Messrs Montgomery Flour and General Mills, to comply with a settlement agreement with MCB Bank Limited. The bank had initially agreed to allow the appellant to pay a reduced settlement amount in twelve installments. However, after failing to meet these obligations, the bank sought execution of the full amount. The court reiterated the principles of contract law, particularly regarding novation and the enforceability of consent decrees. This case highlights critical issues in financial recovery processes, the implications of consent decrees, and the responsibilities of debtors under settlement agreements. Keywords such as 'Financial Institutions Ordinance', 'consent decree', 'banking court', 'debt recovery', and 'contract law' are essential for understanding the legal context and implications of ... |
| 2002 SLD 975, 2002 PCRLJ 678 | Jail Criminal Appeal No.47/Q of 2001 , decided on 20.11.2001 | In the case of Amir Bakhsh vs. The State, the Federal Shariat Court dealt with issues surrounding the conviction of Amir Bakhsh under Section 392 of the Penal Code for robbery. The court scrutinized the evidence presented during the trial, particularly focusing on the credibility of the tracker who testified against the appellant. The judgment highlighted the importance of having concrete evidence in criminal cases, as mere assumptions and lack of expert testimony cannot sustain a conviction. The decision underlined the principles governing the administration of criminal justice, reinforcing that convictions must be based on clear and convincing evidence connecting the accused to the crime. The ruling serves as a vital reference for future cases involving similar legal principles, emphasizing the need for thorough investigation and credible witness testimonies in securing just outcomes in criminal proceedings. This case is significant as it reiterates the standards of proof required in... |
| 1988 SLD 2801, 1988 SCMR 1830 | Land Acquisition Case No.5 of 1980 , decided on 25.11.1987 | This case revolves around a dispute concerning the restoration of a land acquisition case that was dismissed for non-prosecution. The Supreme Court of Pakistan examined the procedural legitimacy of the applications filed for restoration, emphasizing the importance of proper authorization in legal representation. The case underscores the significance of adhering to legal protocols in land acquisition matters under the Land Acquisition Act, 1894, and the constitutional provisions pertaining to legal rights and representation. The decision reinforces the principle that only the competent authority, in this case, the Province of Baluchistan, can initiate restoration proceedings. The judgment serves as a critical reminder for legal practitioners about the necessity of proper documentation and authority when engaging in legal processes. This case is pivotal for understanding the intersection of administrative authority and legal representation in land acquisition disputes.... |
| 1988 SLD 779, 1988 PLC 255 | LHR-559 of 1986 , decided on 09.12.1986 | In the case of LHR-559 of 1986, the Labour Appellate Tribunal, Punjab, addressed a grievance petition involving a WAPDA employee who was suspended due to allegations of corruption. The appellant was acquitted of the charges but faced issues regarding unpaid wages and increments during his suspension. The court ruled that the lack of an honourable acquittal did not affect his entitlement to wages, as no formal charges were substantiated against him. This case highlights the importance of procedural correctness and the rights of employees in cases of suspension. Keywords include: 'WAPDA suspension', 'employee rights', 'grievance petition', 'acquittal', 'industrial relations'.... |
| 2004 SLD 2823, 2004 PLD 362 | Criminal Petition No. 25 of 2004 , decided on 26.01.2004 | In the case of Alamzeb vs. Kamal Nasir, the Supreme Court of Pakistan reviewed a petition regarding the transfer of a criminal case due to alleged security threats stemming from political rivalry. The petitioner, Alamzeb, argued for the transfer based on fears for his safety and that of his witnesses, citing previous incidents of violence. However, the court found no evidence of bias from the trial judge and emphasized the government's duty to ensure law and order. The court's decision to allow the trial to proceed within the District Jail was deemed sufficient to address the petitioner's concerns. Ultimately, the petition was dismissed, and the application for leave to appeal was refused. This case highlights the balance between judicial independence and the need for security in politically charged environments, underscoring the importance of a fair trial amidst external pressures.... |
| 1984 SLD 753 = (1984) 149 ITR 724 | MISC. CIVIL CASE NO. 35 OF 1982 | The case of Rai Saheb Seth Ghisalal Modi Family Trust v. Commissioner of Income Tax addresses critical aspects of income tax law and trust management. The Madhya Pradesh High Court's ruling clarified the application of section 164(1) of the Income-tax Act, 1961, particularly in circumstances where the shares of beneficiaries in the trust's income are not clearly defined. The court found that the trust was valid and that the ITO's assessment practices did not comply with legal standards. This case highlights the significance of understanding trust structures and their implications for tax liabilities. For legal practitioners and tax advisors, the outcomes of this case provide essential insights into the complexities of trust income assessments. It emphasizes the necessity for clarity in the distribution of trust income among beneficiaries to avoid complications in tax assessments. The decision serves as a reference for similar cases involving trusts and tax regulations, ensuring that st... |
| 2014 SLD 1515, 2014 PTD 1285, (2014) 109 TAX 229 | Writ Petitions Nos.28287, 28917, 31630, 29398, 294 , decided on 07.03.2014 | In the landmark case decided by the Lahore High Court on March 7, 2014, the court addressed significant issues surrounding the interpretation of the Sales Tax Act, 1990, particularly concerning the rights of taxpayers to claim adjustments on input tax for provincial sales tax. The petitioners, including Treet Corporation Ltd., challenged the Federal Board of Revenue's stance that denied input tax adjustments based on the interpretation of section 2(22A) of the Sales Tax Act. The court found that the Federal Board's interpretation was contrary to the statutory rights afforded to registered persons under the law. The decision underscored the importance of recognizing provincial sales tax for input tax adjustments, thereby ensuring taxpayers are not unfairly deprived of their rights. This case serves as a crucial reference for future tax-related disputes, establishing a precedent for the interpretation of sales tax laws and the rights of taxpayers in Pakistan.... |
| 1989 SLD 1487, 1989 SCMR 1133 | Civil Petition No.834 of 1983 , decided on 15.08.1988 | In the case of Civil Petition No.834 of 1983, the Supreme Court of Pakistan deliberated on the petitioner's appeal against earlier court decisions regarding gifts made to his son and grandson. The core issue revolved around the merits of the gifts, which were contested in lower courts. The petitioner argued both on substantive merits and procedural grounds, but the courts consistently ruled against him, affirming that the gifts were validly made. The Supreme Court emphasized its reluctance to interfere with the factual determinations of the lower courts, highlighting the absence of compelling reasons for such interference. Thus, the Court refused to grant leave to appeal, marking a significant decision in the realm of family law and gift transactions under the Constitution of Pakistan. This case underscores the importance of procedural integrity and the courts' discretion in appellate matters, especially in familial disputes over asset transfers. Legal practitioners must take heed of t... |
| 2020 SLD 2091, 2020 PLD 154 | Criminal Appeal No. 853-P of 2019 , decided on 02.03.2020 | This case revolves around the jurisdictional question of whether a juvenile accused, Bilal, should be tried under the Juvenile Justice System Act, 2018, or the Khyber Pakhtunkhwa Child Protection and Welfare Act, 2010. The Peshawar High Court evaluated the definitions of 'juvenile' and 'child at risk' as outlined in the respective laws, ultimately determining that the accused, being a minor, must be tried in a juvenile court. The ruling highlighted the importance of appropriate legal frameworks for juveniles, emphasizing the need for tailored legal processes that acknowledge their unique status. The court's decision to transfer the case to the Juvenile Court underscores the significance of protecting juvenile rights within the judicial system. This pivotal ruling serves as a precedent for future cases involving juveniles and their treatment under criminal law, ensuring that their trials reflect their age and the nature of their offenses. The case reaffirms the necessity for clear legal... |
| 2022 YLR 112, 2022 SLD 414 | Writ Petition No. 3190 of 2020 , decided on 11.01.2021 | In the case at hand, the Islamabad High Court addressed the powers of the Justice of Peace under the Criminal Procedure Code regarding the registration of FIRs. The petitioner, Syed Sajid Hussain, challenged the dismissal of his application to register an FIR against the proposed accused, Asad Naveed Khan, for various offences including fraud, criminal trespass, and theft. The Court established that the SHO is mandated to register FIRs upon receipt of credible information regarding cognizable offences, as outlined in Section 154 of the Criminal Procedure Code. The ruling clarified that the Justice of Peace’s role is strictly to assess whether the information constitutes a cognizable offence, without conducting independent investigations. The decision highlighted the importance of allowing concurrent civil and criminal proceedings, affirming that the existence of civil suits does not preclude the registration of criminal cases. This landmark ruling serves to protect the rights of compla... |
| 2003 SLD 578, 2003 SCMR 1172 | Civil Petition for Leave to Appeal No.22-L of 1999 , decided on 09.05.2002 | In the landmark case of Altaf Hussain Shah versus Punjab Service Tribunal, the Supreme Court of Pakistan addressed serious allegations of misconduct against a police constable who was dismissed for running a gambling operation. The Court rigorously evaluated the adherence to the Punjab Police (Efficiency and Discipline) Rules, 1975, and the constitutional provisions that govern disciplinary actions within public service. This case highlights the balance between maintaining discipline in the police force and ensuring the legal rights of civil servants. Key aspects of the ruling included the affirmation of the inquiry procedures, the importance of providing an adequate defense, and the rejection of claims that the petitioner was denied a fair hearing. The decision is significant for its implications on public service law and the enforcement of disciplinary measures in government institutions. Keywords for SEO optimization include 'Supreme Court of Pakistan', 'disciplinary action', 'natur... |
| 2013 SLD 2374, 2013 YLR 440 | Criminal Miscellaneous No. 640-B of 2012 , decided on 01.02.2012 | This case, decided by the Lahore High Court, revolves around Criminal Miscellaneous No. 640-B of 2012. The petitioners, led by Ghulam Mustafa, contested various legal issues against The State and another party. The court's decision highlights the procedural and substantive legal aspects relevant to the case. With a focus on criminal law, the ruling aims to clarify the rights of the petitioners under current legal frameworks. The implications of this case are significant for understanding the application of law in similar future cases. Legal practitioners and scholars may find this case relevant for its insights into criminal procedure and rights. This case serves as a precedent in the realm of criminal law, emphasizing the importance of due process and legal representation. Keywords such as 'criminal law', 'legal rights', and 'due process' are pertinent in discussing this ruling, as they reflect ongoing discussions in the legal community about the balance between state authority and in... |
| 1990 SLD 1440, 1990 PLC 535 | SL-408 of 1987 , decided on 16.12.1987 | This case revolves around the appeal filed by Haq Nawaz Khan against the decision made by Punjab Labour Court No. 9, which dismissed his grievance petition related to salary deductions. The deductions were imposed based on allegations of charging less fare while booking livestock. The core issue was whether Haq Nawaz Khan qualified as a 'workman' under the Industrial Relations Ordinance. The appellate tribunal determined that the lower court misapplied the definition of 'workman', as it failed to provide evidence regarding the appellant's wages, which are crucial for determining his classification. The tribunal ruled in favor of the appellant, emphasizing the need for thorough evidence in labor disputes. This case highlights key aspects of labor law, specifically concerning the definitions and rights of workers, which are pivotal in ensuring fair treatment in employment contexts.... |
| 1982 SLD 962 = (1982) 135 ITR 56 | TAX CASE No. 1248 OF 1977 | In the case concerning the Commissioner of Income-tax v. V. Ramakrishna & Sons (P.) Ltd., the Madras High Court addressed the imposition of a penalty under section 271(1)(a) of the Income-tax Act, 1961, for the late submission of a tax return. The assessee, a company, filed its return three months late after its request for an extension was denied by the Income Tax Officer (ITO). The ITO imposed a penalty, claiming there was no reasonable cause for the delay. The case went through several appeals, including a decision by the Appellate Assistant Commissioner (AAC), who upheld the penalty. However, upon further appeal to the Tribunal, it was concluded that the delay was a minor technical issue, thus not warranting the severity of a penalty. The High Court agreed with the Tribunal's view, emphasizing the need for the department to substantiate claims of unreasonable delay before imposing penalties. The ruling highlighted the importance of due process in tax law and the necessity for clear... |
| 2015 SLD 331, 2015 PLC 363 | Suit No. 1018 of 2014 , decided on 28.11.2014 | This case discusses the legal relationship between employees of the Civil Aviation Authority and the authority itself. The court addressed the applicability of statutory versus non-statutory service regulations and the constitutional protections afforded to employees. The plaintiff argued that the actions taken by the Civil Aviation Authority were in violation of legal standards, which led to the filing of this suit. The court's decision highlights the importance of due process and the right to fair treatment in employment, affirming that even non-statutory rules must align with constitutional mandates. Legal practitioners should note the implications of this case on employment law within statutory bodies, emphasizing the court's stance on protecting employee rights. Keywords: statutory regulations, constitutional protection, employment law, due process, Civil Aviation Authority.... |
| 2010 SLD 2298, 2010 PLC 357 | Civil Petition No.1206 of 2008 , decided on 19.06.2009 | This case revolves around the issue of seniority within the context of the Civil Servants Act and the Constitution of Pakistan. The petitioner, Mrs. Rashida Asif, challenged her seniority position against Mrs. Aasia Gondal, claiming that she was placed junior despite being appointed earlier. The Supreme Court of Pakistan, in its judgment, highlighted the importance of timely objections to seniority lists, ruling that the petitioner could not reverse her seniority position after years of inaction. The Court reaffirmed the principles governing seniority as a vested right and reiterated that changes to such a position without lawful justification are impermissible. This case underscores the legal framework surrounding civil service appointments and the critical nature of adhering to established procedural norms in disputes over seniority.... |
| 1989 SLD 1813, 1989 PLC 616 | Application No. FD-380 of 1988 , decided on 02.11.1988 | In the case of Application No. FD-380 of 1988, the Labour Appellate Tribunal of Punjab dealt with a petition for re-admission of an appeal that had previously been dismissed in default. The central issue revolved around the validity of the signatures on the appeal and the petition for re-admission. The court found that neither document was properly signed by the appellants, leading to a dismissal of the petition. This case highlights critical aspects of legal representation, including the necessity for proper authorization when engaging counsel and submitting legal documents. The ruling references previous cases that reinforce the requirement for signatures and authorization, emphasizing the importance of compliance with procedural norms in legal proceedings. The decision serves as a reminder for legal practitioners to ensure that all requisite documentation is completed accurately to avoid dismissal of appeals. Keywords: legal representation, appeal process, procedural compliance, re-... |
| 1962 SLD 374 = (1962) 45 ITR 271 | CIVIL APPEAL Nos. 502 TO 505 OF 1960 , decided on 27.02.1962 | In the Supreme Court case concerning the Income Tax Officer's assessment against Arvind N. Mafatlal and others, the Court focused on the interpretation of tax credits and dividend distribution under the Income-tax Act, 1961 and the Indian Income-tax Act, 1922. The case revolved around the legal status of shareholders and the rightful entitlement to tax credits. The Court reaffirmed that only registered shareholders are eligible for credit on tax paid by companies. The judgment emphasized the limitations of the Income-tax Officer's rectification powers, stating that initial errors cannot be rectified under the guise of adjustments. The ruling highlighted the importance of correct assessment procedures and the rights of partners in a registered firm regarding their shares and tax liabilities. This case serves as a significant reference in tax law, particularly in understanding shareholder rights and the procedural integrity of tax assessments.... |
| 1974 SLD 291, 1974 PLD 252 | Civil Appeal No. 214 of 1969 , decided on 13.05.1974 | In the landmark case of Civil Appeal No. 214 of 1969, the Supreme Court of Pakistan addressed critical constitutional issues surrounding the retirement of government servants. The case revolved around the interpretation of Article 178 of the Constitution of 1962, particularly the implications of the Sixth Amendment, which mandated that government officials reaching the age of fifty-five would retire automatically unless stated otherwise. The court reiterated the need for clarity in the application of constitutional provisions and emphasized the importance of protecting the rights of government employees in light of legislative changes. The ruling reinforced the principle that retirement policies must adhere to constitutional mandates, ensuring fairness and legality in the retirement process. This case serves as a significant reference for future cases concerning government employment and constitutional law, highlighting the delicate balance between administrative directives and individ... |
| 1969 SLD 169, 1969 SCMR 59 | Criminal Petition for Special Leave to Appeal No. , decided on 29.11.1968 | In the case of Zafar Sarwar vs. The State, the Supreme Court of Pakistan addressed the procedural aspects of criminal inquiries under the Criminal Procedure Code. The primary contention centered around the submission of a police report, which the petitioner argued was incomplete due to the placement of his name in the wrong column of the final challan. The court clarified that Section 173 does not allow for incomplete reports and affirmed that the Inquiry Magistrate could take cognizance of the case based on the available evidence. The decision emphasized the importance of adhering to procedural requirements while ensuring that the rights of the accused are respected. The ruling serves as a critical reference for understanding the dynamics of criminal procedure and the authority of Magistrates in Pakistan.... |
| 2016 SLD 2987 = 2016 YLR 2781 | Criminal Appeal No. (S) 57 and Murder Reference No , decided on 18.03.2015 | In the case of Fateh Din alias Fatoo vs The State, the Balochistan High Court reviewed a criminal appeal regarding a murder conviction. The appellant was initially sentenced to death under Section 302(b) of the Pakistan Penal Code for the murder of Muhammad Moosa. However, during the proceedings, a compromise was reached between the appellant and the major legal heirs of the deceased, which was confirmed by the trial judge as voluntary and without coercion. This significant development led the court to reconsider the sentence. The court decided to alter the death penalty to life imprisonment, citing the compromise as a mitigating factor. The decision underscored the importance of legal heirs' forgiveness in cases of Qatl-i-amd, aligning the ruling with Islamic principles of Qisas and Diyat. The court also addressed the potential Diyat payments to minor heirs, allowing the appellant to seek arrangements for compensation. This case highlights the intersection of law and mercy in the judi... |
| 1990 SLD 519, 1990 SCMR 272 | Criminal Petition No. 36 of 1988 , decided on 22.08.1989 | In the case of Criminal Petition No. 36 of 1988, the Supreme Court of Pakistan dealt with a serious criminal matter involving the murder of Dildar Hussain under section 302 of the Penal Code. The accused was initially sentenced to death but the High Court mitigated this to life imprisonment. The case highlighted the importance of context in determining culpability, with the Court considering the absence of enmity and the provocation that led to the tragic event. This decision underscores the complexities of criminal law and the nuanced approach required in cases involving familial relationships and emotional disputes. Legal professionals should note the implications of this case for future sentencing considerations in similar circumstances.... |
| 1976 SLD 264, (1976) 102 ITR 227 | WRIT PETITION No. 1064 OF 1972 , decided on 18.09.1974 | In the case of WRIT PETITION No. 1064 OF 1972, R. Ramachandra Naidu challenged an order made by the Income-tax Officer under section 132(5) of the Income-tax Act, 1961. The case revolved around a search and seizure operation resulting in the confiscation of cash and documents. The ITO estimated the undisclosed income, leading to a considerable tax liability. The petitioner argued that the ITO had not properly considered the evidence provided regarding the sources of income and investments, suggesting that the entire income should not be attributed to a single assessment year. The court ruled against the petitioner, emphasizing the need for the ITO to act fairly and honestly but ultimately upholding the retention of the seized assets pending further assessment. This case highlights the complexities of tax assessments and the legal standards expected of tax authorities in exercising their powers. Keywords related to this case include 'Income-tax Act', 'writ petition', 'search and seizure... |
| 1985 SLD 1731, 1985 PLC 276 | 186(R) of 1982 , decided on 14.04.1984 | In the case of Riaz Akhtar vs. Secretary, Population Planning Division, Islamabad, the Federal Service Tribunal addressed the issues of civil service conduct and the efficiency bar. The case revolved around the appellant's suspension and the stopping of increments due to unsatisfactory performance. The Tribunal upheld the competent authority's discretion in these matters, emphasizing that such decisions are presumed to be made lawfully unless proven otherwise. This case highlights the importance of adherence to procedural rules regarding suspensions and approvals within government service. The findings reflect the legal standards set forth in the Service Tribunals Act and the Government Servants (Efficiency and Discipline) Rules, which govern the conduct and discipline of civil servants. This case is significant for understanding the nuances of civil service regulations and the rights of government employees in relation to their performance evaluations and disciplinary actions.... |
| 2000 SLD 1013, 2000 SCMR 1536, 2000 SLD 1426 | Civil Petition No. 1311 of 1998 , decided on 06.11.1998 | This case revolves around the extradition of Abdul Ghaffar, a fugitive offender accused of narcotics trafficking, to the United States. It examines the legal frameworks governing extradition as established by the Extradition Act (XXI of 1972) and the procedural requirements for conducting inquiries into extradition requests. The Supreme Court of Pakistan ruled that the inquiry magistrate's reliance on affidavits from U.S. agents was appropriate and that the absence of personal witness testimony did not invalidate the evidence. The court emphasized that the inquiry's purpose was to establish a prima facie case rather than to conduct a full trial. This ruling underscores the importance of international cooperation in criminal matters, particularly in drug-related offenses, and sets a precedent for future extradition cases. Key legal terms include extradition, prima facie case, inquiry magistrate, and admissibility of evidence.... |
| 1997 SLD 892 = 1997 CLC 2024 | Writ Petition No. 1078 of 1997 , decided on 17.06.1997 | In the landmark case of Writ Petition No. 1078 of 1997, the Lahore High Court addressed the critical issue of admission criteria at the University of Engineering and Technology, Taxila. The petitioner, Muhammad Hassnain, challenged the university's decision to deny his admission based solely on his Higher Secondary School marks, excluding the additional 20 marks he earned through his participation in the National Cadet Corps (N.C.C.). The court's ruling highlighted the importance of the National Guards Act (1973), which clearly states that such additional marks should be considered in the merit calculation for admissions. This case underscores the necessity for educational institutions to align their policies with statutory laws, ensuring fairness and adherence to legal mandates. The decision not only reinstated the petitioner's right to admission but also set a precedent regarding the treatment of additional merit marks in academic evaluations. This case serves as a reminder for unive... |
| 2018 SLD 1829, 2018 MLD 1333 | Civil Revision No. T-37 of 2017 , decided on 15.01.2018 | In the case of Civil Revision No. T-37 of 2017, heard by the Balochistan High Court, the petitioner Muhammad Hanif sought a declaration regarding ownership of certain land based on an alleged sale deed from 1982. The court found that the petitioner could not substantiate his claims, lacking necessary witnesses and documentation. The court reaffirmed the importance of adhering to legal standards of evidence, particularly under the Qanun-e-Shahadat (10 of 1984) and Section 79, which requires proper proof of documents in civil matters. This case underscores the critical role of documentation in property disputes and the need for litigants to present compelling evidence to establish their claims. Keywords relevant to this case include property ownership, civil revision, evidentiary standards, and legal documentation.... |
| 1969 SLD 820 = 1969 PCRLJ 641 | Criminal Miscellaneous Application No. 232 of 1907 , decided on 30.06.1967 | In the case of Mehboob Ali vs. Syed Qamar Ali and Another, the Sindh High Court reviewed the acquittal of the first respondent by the late Mr. Jumani, which was contested on the grounds that no written judgment existed. The incident that led to this case involved an attack with a knife, where the petitioner intervened. The court found that the oral order of acquittal was legally invalid, as it was not supported by a judgment, thus rendering it a nullity. The court ruled that the petitioner could not invoke extraordinary jurisdiction but could seek relief from the newly appointed magistrate. This case underscores the importance of formal judgments in legal proceedings and the appropriate channels for seeking redress. Keywords: Criminal Procedure Code, acquittal, nullity, legal proceedings, magistrate.... |
| 2013 SLD 965, 2013 CLD 327 | Appeal No. 43 of 2010 , decided on 13.07.2012 | In the case of Hamid Textile Mills Limited vs. Pakistan, the Securities and Exchange Commission of Pakistan dealt with the issue of non-compliance regarding the submission of quarterly accounts as mandated by the Companies Ordinance, 1984. The company failed to file its quarterly accounts within the required time frame, leading to an imposed penalty on the Chief Executive Officer and Directors. The management's historical disregard for compliance further exacerbated the situation, resulting in a decision to dismiss the appeal. This case highlights the importance of adhering to statutory obligations for companies and serves as a reminder of the consequences of non-compliance. Keywords associated with this case include 'Securities and Exchange Commission', 'Companies Ordinance', 'corporate compliance', and 'financial reporting obligations'.... |
| 2009 SLD 640, 2009 CLC 1413 | H.C.A. No.22 of 1985 , decided on 27.07.2009 | In the landmark case of H.C.A. No.22 of 1985, the Sindh High Court assessed the legal principles surrounding specific performance and breach of contract under the Specific Relief Act of 1877 and the Contract Act of 1872. The case involved Messrs DADA STEEL MILLS, who sought specific performance for the purchase of the vessel 'S.S. Marbella.' The court ruled that the appellant had fulfilled their obligations and was entitled to the delivery of the vessel, as well as compensation for damages incurred due to the breach. This case is crucial for understanding the enforcement of contracts, the rights of parties in business transactions, and the remedies available under Pakistani law. The court's decision reinforces the necessity for parties to adhere to contractual agreements and highlights the judiciary's role in upholding the rule of law in commercial disputes.... |
| 2009 SLD 1777, 2009 SCMR 1066 | Criminal Petition No.17-Q of 2007 , decided on 11.05.2009 | In the case of Muhammad Yousaf vs. Muhammad Akram and others, the Supreme Court of Pakistan addressed the application of the Illegal Dispossession Act, 2005. The case arose from a complaint by Muhammad Yousaf, who alleged that he was unlawfully dispossessed of his property measuring 8 Acres by the petitioners. The court examined the essentials required under section 3(1) of the Act, which mandates that the complainant must show ownership, unlawful entry by the accused, and the intention to dispossess. The court found that the petitioners had no legal authority to enter the property, and their actions constituted an offense under the Act. The Supreme Court emphasized the Act's purpose to deter illegal land grabbing and protect the rights of lawful occupants. This case highlights the importance of legal protections against unlawful dispossession and the judicial system's role in enforcing property rights. For those interested in property law, this case serves as a key reference in unders... |
| 2007 SLD 676, 2007 PLD 490 | Writ Petition No.1359 of 2007 , decided on 14.03.2007 | In the Lahore High Court case of Writ Petition No.1359 of 2007, the petitioner, Muhammad Hameed, challenged the refusal of the District Officer (Revenue) to register a sale deed based on the non-payment of Capital Value Tax. The court examined the Punjab Finance Act, 1989, the Registration Act, and associated laws, concluding that the sale deed's execution was complete well before the tax's applicability date. The ruling emphasized the legal principle that registration is a ministerial act and cannot invalidate a completed transaction. The decision underscores important legal standards regarding property transactions in Pakistan, particularly in relation to tax liabilities, registration processes, and the rights of buyers. This case serves as a significant precedent for similar disputes regarding property registration and tax obligations.... |
| 1980 SLD 1247 = (1980) 126 ITR 191 | IT REFERENCE No. 49 OF 1969 , decided on 10.07.1978 | The case revolves around the application of section 23A of the Indian Income-tax Act, 1922, concerning the distribution of dividends and the assessment of additional super tax on undistributed profits. The Bombay High Court deliberated on whether the Income Tax Officer (ITO) acted reasonably in imposing super tax on the Gagalbhai Jute Mills for not distributing a larger dividend. The Tribunal found that the company was undergoing significant rehabilitation and had sufficient grounds for limiting its dividend to preference shares. The judgment emphasized the need for the ITO to consider the overall financial status of the company rather than viewing the case solely from a tax collection standpoint. The final ruling supported the company's approach in managing its finances prudently, thereby cancelling the super tax imposed.... |
| 2015 SLD 302, 2015 PLC 225, 2015 PLJ 629 | Writ Petition No. 7637 of 2013 , decided on 26.08.2014 | This case from the Lahore High Court addresses critical aspects of employee efficiency and accountability under the Punjab Employees Efficiency, Discipline and Accountability Act, 2006. The petitioners sought relief against actions taken under the Act, raising questions about the legality and fairness of the procedures followed. The court, presided by Judge SHEZADA MAZHAR, analyzed various provisions of the law, including sections 2(f) and 2(h) of the Act, alongside constitutional provisions related to public service. The ruling highlighted the balance between enforcing discipline and ensuring due process for employees. The decision is vital for legal practitioners focusing on administrative law, public sector accountability, and constitutional rights, making it a key reference for future litigation in similar contexts. The case reaffirms the judiciary's role in interpreting laws to promote good governance and protect citizens' rights.... |
| 1992 SLD 368, 1992 PLD 246 | Criminal Appeal No. 322 of 1990 , decided on 16.02.1992 | In the Supreme Court of Pakistan, a significant case concerning a criminal appeal was adjudicated, emphasizing the importance of legal protocols in accepting compromises in murder cases. The court scrutinized the involvement of minors and the legitimacy of the power of attorney used in the compromise agreement. After addressing the deficiencies noted in the initial compromise documentation, including the rectification of omissions regarding the minors, the court accepted the compromise. The decision underscored the necessity for all parties to adhere to the legal framework established for such cases, ensuring justice and fairness, particularly for vulnerable parties like minors. This case highlights the intricate balance between legal procedures and the pursuit of justice, especially in sensitive matters involving family and inheritance. The court's ruling not only acquitted the accused but also mandated stringent conditions for the withdrawal of funds deposited for the minors' welfare... |
| 2023 SLD 1366 = 2023 SCMR 929 | Jail Petition No. 405 of 2021 and Criminal Petitio , decided on 02.03.2023 | The Supreme Court of Pakistan delivered a decisive judgment in the case concerning Jail Petition No. 405 of 2021 and Criminal Petition No. 946 of 2021. This case revolved around serious charges under the Penal Code, specifically sections related to murder and dacoity. The petitioners, including ANSAR and others, were convicted based on compelling evidence presented during the trial, including eyewitness testimonies and medical reports that corroborated the accounts of the events that transpired during the dacoity. The judgment emphasized the importance of consistent witness statements and the legal principles surrounding joint criminal enterprise, particularly in cases of dacoity resulting in murder. The Court clarified that in such circumstances, all participants are liable for the actions taken during the crime. Legal representatives for the petitioners argued for inconsistencies in witness accounts, but the Court found these discrepancies minor and not sufficient to cast doubt on th... |
| 2006 SLD 2702, 2006 SCMR 1410 | Civil Petition No.752 of 2004 , decided on 24.02.2006 | In the landmark case of Civil Petition No.752 of 2004, the Supreme Court of Pakistan addressed critical issues surrounding the exercise of pre-emption rights under the Punjab Pre-emption Act, 1991. The case involved a dispute between Hayat Muhammad and others, the petitioners, and Mazhar Hussain, the respondent, over a piece of land. The main contention revolved around the performance of Talb-i-Ishhad, a prerequisite for asserting a right of pre-emption. The Supreme Court upheld the High Court's decision to remand the case back to the trial court, emphasizing the importance of sending notice through registered post. The Court clarified that the pre-emptor's obligation does not extend to ensuring receipt of the notice, reinforcing the legal presumption that properly addressed mail is deemed delivered. This case serves as a significant reference for lawyers and advocates dealing with pre-emption cases, highlighting the procedural nuances and evidential standards required in such matters.... |
| 1992 SLD 643, 1992 SCMR 1170 | Civil Appeal No.180 of 1991 , decided on 11.02.1992 | This case involves a dispute between landlord Ghulam Samdani and tenant Abdul Hameed under the Cantonments Rent Restriction Act. The Supreme Court of Pakistan addressed the relationship of landlord and tenant, emphasizing that the tenant's admission of default in rent payment warranted immediate eviction. The Court clarified that the tenant's claim of having deposited rent in court was inadequate to counter the established landlord-tenant relationship. The decision underscores the importance of recognizing the legal rights of property owners while also addressing tenant obligations. This case is significant in the context of rental laws in Pakistan and can serve as a reference for similar disputes regarding landlord rights and tenant responsibilities. The ruling provides clarity on statutory interpretations of the Cantonments Rent Restriction Act, particularly Section 17, which deals with default in rent payment. Keywords: landlord-tenant relationship, eviction, rent payment default, C... |
| 2002 SLD 2738 = (2002) 257 ITR 609 | IT Appeal No. 125 of 2002 , decided on 19.10.2002 | In the case of Director of Income Tax v. Bharat Kalyan Pratishthan, the Delhi High Court addressed the denial of tax exemption to a charitable trust under Section 11 of the Income-tax Act, 1961. The Assessing Officer initially denied the exemption on the grounds that the trust had allegedly made donations to an unlawful association and had failed to produce donor details. However, the High Court found that the notification declaring the association unlawful had been quashed, and the trust had complied with all necessary requirements. The court emphasized that the trust had been granted exemptions in prior years for similar donations. The decision reinforced the principle that the burden of proof lies with the tax authorities to substantiate their claims. The ruling is significant for charitable organizations seeking tax exemptions, as it clarifies the standards for compliance and the responsibilities of tax authorities. This case highlights the importance of upholding the rights of cha... |
| 1989 SLD 2032, 1989 SCMR 2025 | Writ Petition No. 142/R of 1983 | This case addresses the appeal of Zulfiqar Ali and others against the judgment by the Lahore High Court concerning the deprivation of property under Settlement Scheme No. VIII. The Supreme Court is tasked with determining whether the petitioners were unjustly deprived of their property due to technicalities, while the respondents allegedly misrepresented their claims. The court's decision emphasizes the importance of proper legal representation and the potential for injustice in property disputes involving technical grounds. Key issues include the definition of evacuee property and the eligibility criteria for property transfer. The case underscores the necessity for due process and equitable treatment in legal proceedings, especially in matters involving property rights. Keywords include 'property law', 'evacuee property', 'legal representation', and 'Supreme Court decisions'.... |
| 2002 SLD 1255, 2002 SCMR 836 | Civil Appeals Nos. 1569 to 1579 of 1999 , decided on 25.10.2001 | This case discusses the legal status of work-charged employees in the Irrigation Department of Punjab, Pakistan. The Supreme Court of Pakistan examined whether these employees could be classified as civil servants or work-charged employees under various laws, including the Civil Servants Act and the Industrial Relations Ordinance. The Court found that the employees had been working for an extended period and had not been properly classified, thus granting them the status of permanent workers. The decision emphasized the importance of labor rights and protections against arbitrary termination. The ruling highlights significant aspects of labor laws, employee rights, and the responsibilities of employers in Pakistan, which are crucial for ensuring fair treatment in the workplace. Keywords include labor rights, employee classification, Supreme Court rulings, and reinstatement of employees.... |
| 2008 SLD 3959, (2008) 301 ITR 1 | IT APPEAL No. 47 OF 1999 , decided on 10.12.2007 | The case revolves around the interpretation of sections 271B and 275 of the Income-tax Act, 1961, focusing on the imposition of penalties for failure to get accounts audited. The Punjab and Haryana High Court analyzed the timelines and procedural aspects related to the application for extension of time for filing returns. It was determined that the delay in audits was impliedly accepted due to the lack of response from the Assessing Officer to the extension request. The ruling emphasizes the importance of timely communication in tax procedures and clarifies that penalties can be initiated independently of the assessment proceedings, thereby ensuring compliance with the Income-tax Act. This case is significant for taxpayers and legal practitioners, illustrating the nuances of tax law compliance and the implications of procedural delays in penalty assessments.... |
| 1987 SLD 3359, (1987) 167 ITR 737 | Case Nos. 7, 7A and 7B of 1978 | The case revolves around the interpretation of the Income-tax Act, 1961, specifically section 220 regarding tax recovery procedures and its applicability to companies undergoing liquidation. The Rajasthan High Court reviewed the Tribunal's ruling, which deemed that the provisions of section 220(1) of the Income-tax Act were inoperative for a company in liquidation, as outlined by the Supreme Court's precedents in S.V. Kondaskar and Union of India v. India Fisheries. The court affirmed that the Official Liquidator, representing the assessee, correctly argued against the charging of interest under section 220(2) post-winding up, emphasizing the precedence of the Companies Act's provisions over general tax recovery measures. This case highlights the important intersection between tax law and corporate insolvency, establishing vital legal principles that protect companies in liquidation from undue tax liabilities. The decision underscores the necessity for tax authorities to respect the ju... |
| 2010 SLD 165, (2010) 101 TAX 184, 2010 PTCL 433, 2010 PTD 1 | Writ Petition No. 3018 of 2009 , decided on 06.11.2009 | The case revolves around the legality of sales tax imposed on electric power supplied to CNG stations, specifically focusing on whether this tax constitutes double taxation given the existing sales tax on natural gas. The petitioners argued that since they were already paying sales tax on natural gas, imposing an additional sales tax on electric power was unreasonable and violated their fundamental rights. The court clarified that the sales tax on electric power is a separate taxable supply and does not overlap with the tax on natural gas. The ruling emphasizes the legality of tax regulations under the Sales Tax Act, 1990, and outlines the process for any future tax refund claims, establishing the importance of following proper legal channels for such assertions.... |
| 2007 SLD 3754, (2007) 292 ITR 81, [2007] 164 TAXMAN 580 (PUNJ. & HAR.) | IT REFERENCE NO. 80 OF 1988 , decided on 16.01.2007 | In the landmark case of Commissioner of Income-tax v. Upper India Steel Mfg. and Engg. Co. (P.) Ltd., the Punjab and Haryana High Court addressed the significant issue of advance tax underestimation under the Income Tax Act, 1961. The case, decided on January 16, 2007, centered around the assessment year 1982-83, where the assessee filed an advance tax estimate of Rs. 46,12,500. However, shortly before the due date for the final installment, the assessee revised this estimate to Rs. 68,88,000, leading to short payments in the first two installments. The Assessing Officer imposed interest under section 216 of the Income Tax Act due to this deliberate underestimation. The court emphasized the necessity for taxpayers to provide accurate estimates to avoid penalties. The ruling has implications for all taxpayers, urging them to maintain transparency and accuracy in their tax filings to prevent unnecessary financial liabilities. This case serves as a critical reminder in tax law, highlighti... |
| 2019 SLD 2668, 2019 PLJ 1340 | Crl. Appeal No. 252345 of 2018 , decided on 19.06.2019 | In the case of Talib Hussain vs. State, the Lahore High Court examined the prosecution's case regarding the conviction of Talib Hussain under the Control of Narcotics Substances Act. The appellant was accused of possessing narcotics, specifically charas weighing 2305 grams. The court found significant discrepancies in the evidence, particularly concerning the handling and analysis of the narcotics. The prosecution's failure to establish a clear link between the recovered substance and the appellant, along with the inconsistencies in witness testimonies, raised reasonable doubts about the prosecution's claims. As a result, the court granted the benefit of the doubt to the appellant, leading to his acquittal. This case highlights the critical importance of evidence integrity and the prosecution's burden of proof in criminal proceedings.... |
| 1994 SLD 401, 1994 PLD 462 | Civil Appeals Nos. 48 and 49 of 1992 , decided on 15.01.1994 | The case revolves around the inheritance rights of Muhammad Yousuf (Udhamdas) following the death of his father, Assandas, who left behind two wives and children. The Supreme Court's ruling highlighted crucial aspects of Hindu Law, particularly regarding the rights of co-heirs and the implications of conversion from Hinduism to Islam on inheritance. The court addressed issues of limitation under the Limitation Act (IX of 1908) and confirmed the legitimacy of claims made by the plaintiff and his mother regarding their share in the property. The case sets a significant precedent for future inheritance disputes involving co-heirs, emphasizing the necessity of clear evidence for claims of adverse possession and the interpretation of joint family property rights. This case is pivotal for understanding Hindu inheritance laws and the impact of religious conversion on property rights.... |
| 2012 SLD 970, 2012 CLD 364 | Suit No.8 and C.M.As. Nos. 62 and 1048 of 2011 , decided on 03.10.2011 | This case revolves around a partnership dispute involving M. Yousuf Adil Saleem & Co. Chartered Accountants and its partners. The plaintiffs sought an interim injunction against the defendants, claiming that they were suspended from the firm without proper procedure as outlined in the Partnership Act, 1932 and the firm's partnership deed. The court examined the validity of the suspension and the process leading up to it, ultimately finding that the plaintiffs had not established a prima facie case for the injunction. The decision underscored the importance of adhering to the established protocols in partnership agreements, particularly regarding the expulsion and suspension of partners. The ruling highlighted that any changes in partnership status require a majority vote and that unilateral actions by the board without proper authority could not stand. The case emphasizes the necessity for transparency and due process in partnership operations, ensuring that all partners are treated fa... |
| 2022 SLD 741, (2022) 125 TAX 351, 2022 PTCL 480, 2022 PTD 965 | Civil Petition No. 1148-L of 2021 , decided on 16.03.2022 | The case revolves around a dispute regarding a show cause notice issued to Asif Kamal by the Deputy Commissioner Inland Revenue concerning the production of evidence supporting exempt income claimed in his tax return. The Appellate Tribunal ruled in favor of Kamal, leading to an Income Tax Reference filed by the Commissioner Inland Revenue at the Lahore High Court. The Supreme Court upheld the High Court's ruling, stressing the need for the FBR to handle cases with the requisite seriousness and proper documentation. The decision highlights the procedural aspects of tax assessments and the importance of adherence to legal precedents, particularly regarding sections of the Income Tax Ordinance, 2001. The ruling is significant in affirming taxpayers' rights and ensuring the integrity of the audit process within the tax framework.... |
| 1994 SLD 303 = 1994 PLC 522 | Appeals Nos. 77(K), 76(K), 324(R) of 1991 (New App , decided on 02.10.1993 | In a landmark decision by the Federal Service Tribunal, the appeals concerning the reallocation of civil servants were examined, highlighting the complexities of administrative law and the rights of public servants. The Tribunal found that the allocations made by the Prime Minister were valid and acted upon, thereby creating vested rights that could not be rescinded arbitrarily. This case underscores the importance of maintaining stability in public service allocations and the legal principles governing administrative actions, aligning with trending discussions on civil service reforms and the protection of employee rights within governmental frameworks.... |
| 2011 SLD 894, 2011 PTCL 269, 2011 PTD 79 | K-630 of 2009 , decided on 09.08.2010 | In the case of K-630 of 2009, the Appellate Tribunal Inland Revenue addressed the issue of misdeclaration in the context of the Customs Act, 1969. The petitioner, MESSRS FAZAL ELLAHI, contested the Additional Collector's order claiming that their self-assessment was correct and that the Customs authorities failed to properly assess the classification of their exported goods, which were declared as waste scrap of brass. The tribunal found that the Customs officers had the primary responsibility to determine the correct PCT heading. The decision underscores the importance of accurate self-assessment by exporters and clarifies that mere misclassification does not amount to misdeclaration without a demonstrable loss of revenue. This case highlights the principles of fairness and equality before the law, in alignment with constitutional provisions, ensuring that exporters are treated equitably under similar circumstances. The outcome reinforces the notion that technical errors should not pe... |
| 1986 SLD 5, 1986 PTD 26, (1986) 53 TAX 70 | Civil Appeal No. 2752 of 1972 , decided on 08.05.1980 | In the landmark case of Commissioner of Income Tax, Patiala vs. (Sri) Piara Singh, the Supreme Court of India addressed the issue of tax deductions for illegal income activities under the Income Tax Act, 1922. The case arose when Piara Singh was apprehended with a substantial amount of currency while attempting to smuggle gold into India. Following the confiscation of the currency notes, the Income Tax Officer assessed Singh's income, asserting that a significant portion was derived from undisclosed sources. Singh contested this, claiming entitlement to a tax deduction for the confiscated amount as a business loss. The Supreme Court ruled in favor of Singh, establishing that losses incurred in the course of illegal activities, such as smuggling, are indeed deductible under the relevant tax laws. This decision clarified the treatment of illegal income and losses for taxation purposes, emphasizing that such losses are integral to the operation of the business, thus meriting deduction. Ke... |
| 2015 SLD 2707, 2015 PLJ 197 | W.P. No. 9271 of 2013 , decided on 06.05.2014 | In the case of W.P. No. 9271 of 2013, heard on 6th May 2014, the Lahore High Court addressed the constitutional rights of the petitioners, who challenged the cancellation of their promotions as LDCs due to alleged irregularities in the selection process. The judgment underscored the importance of due process and the right to a fair hearing under Article 25 of the Constitution of Pakistan. The Court found that the petitioners had a vested right that could not be rescinded without proper notification and opportunity for defense. Consequently, the Court ruled in favor of the petitioners, reinstating their positions and entitlements. This case highlights critical issues of administrative justice, the role of constitutional protections in employment matters, and the necessity for transparency in public sector appointments.... |
| 2012 SLD 1446, 2012 SCMR 519 | Intra Court Appeal No.1 of 2012 , decided on 09.02.2012 | The case revolves around the Intra Court Appeal No.1 of 2012, where Syed Yousaf Raza Gillani, the then Prime Minister of Pakistan, was involved in a contempt of court matter. The Supreme Court addressed questions of law that were deemed inappropriate and potentially damaging to the court's integrity. The appeal emphasized the expectations of moral conduct from high-ranking officials and the implications of their actions on judicial perceptions. The court's decision to delete the questions reflects a commitment to uphold judicial independence and avoid any appearance of impropriety. The case highlights critical aspects of constitutional law and the balance of power within the government, making it a significant legal precedent.... |
| 2023 CLC 1266, 2023 SLD 1601 | Intra Court Appeal No.281 of 2022 , decided on 13.12.2022 | In the case of Intra Court Appeal No.281 of 2022, the Lahore High Court addressed issues related to public procurement rules and the validity of a bid for supply contracts. The appeal arose from a decision directing the release of pay orders to a respondent bidder, GRIT (PVT.) LIMITED, by the Multan Electric Power Company. The court found that the extension of bid validity proposed by the respondent was not permissible under the existing procurement rules, which mandate strict adherence to bid validity periods. The ruling emphasized the importance of transparency and compliance in public procurement processes, rejecting arguments that sought to extend contractual obligations post-expiration. This case highlights the critical nature of adhering to established procurement protocols and the judicial support for maintaining fairness in bid evaluations.... |
| 1993 SLD 606 = 1993 SCMR 596 | Civil Appeals Nos.531-K to 534-K of 1990 , decided on 17.12.1992 | This case centers on the authority of the Union Council of Deh Gujro to impose octroi tax in areas designated as urban under the Sindh Local Government Ordinance, 1979. The Supreme Court of Pakistan, in its decision dated December 17, 1992, reviewed the interpretation of 'jurisdiction' as applied by the High Court of Sindh. The Court found that the Union Council's actions were not valid as the areas were classified as urban, thus falling outside their taxing authority. The case highlights the importance of understanding the legal definitions of urban and rural areas, as well as the jurisdictional limits imposed by local government laws. The decision reinforces the principle that local councils cannot levy taxes in urban areas where they lack jurisdiction, ensuring compliance with established laws. The ruling serves as a significant precedent in municipal governance and taxation law, particularly in the context of local government authority in Pakistan.... |
| 2022 SLD 1185, (2022) 126 TAX 280, 2024 PTD 511 | I.T.A. No. 200/MB/2022 , decided on 13.04.2022 | In the case of M/S Shabbir Feed Mills (PVT.) LTD. vs. THE CIR, CTO, MULTAN, the Appellate Tribunal Inland Revenue addressed the issue of tax refund adjustments under the Income Tax Ordinance, 2001. The case revolved around the taxpayer's adjustment of an unverified refund from the previous year against the current year's tax liability, amounting to Rs. 25,731,483. The Tribunal noted that the adjustment was made in accordance with the prescribed format of the return of total income. The Tribunal emphasized that the OIR must substantiate any claims of inadmissibility concerning refunds. The ruling reinforced the principle that established past practices have the force of law, and unless a refund claim is proven inadmissible, it cannot be dismissed merely on the basis of being 'unverified'. This case highlights the importance of due process in tax assessments and the rights of taxpayers to adjust refunds without undue penalties.... |
| 1972 SLD 158, 1972 SCMR 211 | Civil Petition for Special Leave to Appeal No. 19- , decided on 20.04.1972 | This case revolves around a partition suit where the petitioners challenged a compromise decree claiming it was fraudulent. The Supreme Court of Pakistan ruled that the petitioners could recover money from the respondents if they chose to sue, following the invalidation of a previous decree. The decision highlights significant legal principles regarding compromise decrees in partition suits, emphasizing the need for transparency and fairness in legal proceedings. The ruling underscores the importance of legal representation and the rights of parties in property disputes, making it a pivotal case in property law. Key terms include partition suit, compromise decree, fraud, restitution, and judicial decree, which are essential for understanding legal proceedings in similar contexts. Understanding these facets can help legal practitioners navigate complex property disputes effectively.... |
| 1998 SLD 1450, 1998 CLC 1557 | Regular Second Appeal No. l l of 1996 , decided on 11.05.1998 | The Lahore High Court addressed the maintainability of a Regular Second Appeal in the context of amendments made to Section 102 of the Civil Procedure Code. The case involved a dispute where the amendment was argued to affect the jurisdictional value and maintainability of the appeal. The court highlighted that rights accrued at the time of the suit's institution would continue to govern the appeal, regardless of subsequent legislative changes. This ruling underscores the importance of understanding procedural law and the implications of amendments on existing rights. The decision reaffirms the principle that an appeal is a continuation of the original suit, retaining the rights of the parties as they were at the time of filing. This case serves as a significant reference for future appeals concerning jurisdictional values and procedural amendments, making it a key point of study for legal practitioners and scholars alike, especially in the context of civil procedure in Pakistan.... |
| 2023 SLD 2067, 2023 YLR 1222, 2023 SLD | Civil Revision No. 1745 of 2010 , decided on 25.03.2022 | In the case of Civil Revision No. 1745 of 2010, the Lahore High Court addressed critical issues surrounding the Specific Relief Act and the Civil Procedure Code. The petitioners, NASIR SOHAIL AABID and others, challenged the decisions of two lower courts which had struck off their defense based on the grounds of improper valuation of the suit. The High Court found that the trial court had acted illegally and with material irregularities. The ruling underscored that any issue involving mixed questions of law and fact necessitates the recording of evidence, and cannot simply be dismissed on technical grounds. This decision is pivotal as it reinforces the rights of plaintiffs in civil litigation, ensuring that cases are not prematurely dismissed due to procedural missteps. The decision also reiterates the importance of thorough judicial review and the responsibilities of trial courts to allow for the presentation of evidence before making determinations on such critical issues. The High C... |
| 2021 SLD 2048, 2021 PLJ 442 | C.O.S. No. 2 of 2016 , decided on 21.11.2019 | The case revolves around ASKARI BANK LIMITED's suit against M/S. FATIMA ENTERPRISES LIMITED and others for the recovery of a significant amount due to non-repayment of financial facilities availed by the defendants. The court addressed the admissibility of electronic statements of account as evidence and clarified the legal obligations of the defendants under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The ruling highlights essential aspects of financial recovery laws, electronic documentation in banking, and the enforcement of financial obligations, making it a significant case for financial institutions and legal practitioners in Pakistan. The decision reinforces the importance of compliance with contractual terms and the legal ramifications of failing to fulfill financial commitments.... |
| 2014 SLD 729, 2014 YLR 1530 | Civil Revision No. 144 of 2010 , decided on 28.10.2013 | In the case of Civil Revision No. 144 of 2010 decided by the Peshawar High Court, the court examined a dispute over property ownership involving allegations of fraudulent gift mutations. The plaintiffs contended that they were the rightful owners of the property and that the gift mutations favoring the defendant were fraudulent. The appellate court had previously ruled in favor of the plaintiffs, leading to the current revision petition. The court found that the plaintiffs provided sufficient evidence to support their claims, including testimonies from multiple witnesses. The defendants, on the other hand, failed to produce key witnesses who could substantiate their claims regarding the validity of the gift mutations. The court reaffirmed that documentary evidence has greater weight than oral evidence in establishing property rights. The ruling highlighted that a mutation does not create title and is merely evidence of a prior transaction. This decision is significant in property law, ... |